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Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… agreement, Cecero did not admit to committing fraud or to any criminal wrongdoing. This case was investigated by the …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli Releases Municipal Audits
… to four professional service providers without evidence of any cost benefit analysis. Payments to these vendors totaled … village’s current financial position. Auditors also found any employee in the clerk-treasurer’s office could handle all … procurement policy. In addition, village officials have not established sufficient internal controls over key …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… (Fund) Emerging Manager Program. “Since taking office, I have made the Emerging Manager Program one of the Fund’s top … and proven track record in the financial industry and I have no doubt he will continue to build on our long record of … investments by the Fund. More than 20 emerging managers have graduated from the program. The Fund holds an annual …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorEnforcement of Mitchell-Lama Surcharge Provisions
… the imposition of surcharges. We identified a significant number of households with high incomes, including several …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsState Comptroller DiNapoli Releases Municipal Audits
… The clerk also did not report or remit any fees received to the supervisor or New York State Agriculture and Markets. … exceeded the cap and did not pass the required local law to override the cap. Town of East Hampton - Budget Review … caused by the pandemic may require adjustments to the budget throughout the year. The proposed budget …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Supported Browsers
… and Links Policies for more information about the use of cookies on our website. … Our website and online services …
https://www.osc.ny.gov/online-services/supported-browsersControls Over the Collection of the Public Safety Communications Surcharge
… at the point of sale. This surcharge becomes effective in December 2017. Examples of devices subject to the … to the counties, not the State, and are not included in the scope of this audit. The Department responded it is in the process of developing new internal procedures and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… not verify student information by periodically requiring new proof of residence, such as a utility bill, or requiring that a new proof of residence be submitted when a student’s address … Periodically verify the residence of students and require new proof of residence when a student moves. … Elmwood …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether … an officer, employee, or independent public accountant do so. … Village of Munnsville Financial Operations 2012M239 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Sullivan County – Time and Attendance (2017M-55)
… is located in the southeastern part of New York State and has a population of approximately 77,500. The District is … Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of … their own time records. … Sullivan County Time and Attendance 2017M55 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Hudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s processes for … Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Did … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key Recommendations Adopt a comprehensive written policy for establishing and maintaining controls to appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryWaterloo Central School District - Financial Condition Management (2019M-137)
… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Arkport Central School District – Payroll (2016M-338)
… in Steuben County. The District, which operates one school with approximately 480 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Liberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… the ACIDA’s internal controls over employee compensation and the approval and monitoring process for certain projects from January 1, … advance the job opportunities, health, general prosperity, and economic welfare of the people of the State. The Allegany …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalVillage of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … June 1, 2014 through June 24, 2016. Background The Village of Springville is located in Erie County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Unified Court System Bulletin No. UCS-268
… salary from a position in Bargaining Unit SK or SD at any time during calendar year 2018. Listed below are the … of the application of the prepaid legal benefit, will have their Form W-2 (Wage and Tax Statement) wages (Federal, … and Local, if applicable) grossed up (increased) for any outstanding balance.Employees will now be responsible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucsOpinion 89-61
… of village justice does not exist, the town justice court for the town in which the village is located has jurisdiction … a general rule, all moneys raised by real property taxes for town purposes must be raised by taxes levied on the whole … Legislature by statute requires or permits moneys raised for any given expenditure to be raised from taxes levied only …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Police Bulletin No. SP-172
… using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-172-2016-state-police-expertise-pay